Typically, when screen readers encounter forms they switch to forms mode which only supports TAB key navigation. So if there is any non-interactive content within the form it will be missed. It seems like role=document with tabindex=”0″ would be a good solution but according to Bryan Garaventa, Accessibility Fellow at Level Access(Formerly SSB Bart Group) it is not.
Per Bryan …
This would also cause a different accessibility best practice to be flagged, which is that non-active element should not be in the tab order, so the fixing of one issue will end up introducing another.
Personally I’ve seen this occur in many places across the web, and typically screen reader users will use different combinations of the Virtual Cursor and Forms Mode during navigation to read static content, so this is normal behavior for general users.